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INTOSAI 2023 ISSAI 140 is available in all INTOSAI official

What is Issai 140?
8)9) ISSAI 140 defines the organisational requirements of the ISSAIs based on this principle in ISSAI 100. The SAI must comply with all organisational requirements of this standard in order to be able to assert that it has conducted audits in accordance with the ISSAIs. The authority of the ISSAIs is further defined in ISSAI 100.2
What is the Issai website?
The framework on www.issai.org will be the primary vehicle for distribution of the International Standards of Supreme Audit Institutions. PSC will continuously maintain and develop the website in accordance with INTOSAIs communication policy.
What is Issai 3000/5.4?
ISSAI 3000/5.4 refers to item 5.4 in ISSAI 3000). For documents that have their origin in an ISA (or ISQC) from IFAC/IAASB the last 3 digits of the ISSAI-number are identical with the ISA-number (or ISQC-number). The ISSAI-number designates the ISA with the modifications and supplementary guidance contained in the Practice Note.
Why is INTOSAI important?
INTOSAI is also a valuable source of guidance to the benefit of government management on internal control and accounting. These documents do not originate from the INTOSAI Auditing Standards but belong to the collection of INTOSAI guidance material and are as such included in the framework.

What is Issai 140?